Sri. Gurukula Sahakara Sangha Niyamita, Tiptur V. The Income Tax Officer, Ward-1 , Tiptur

ITA 720/BANG/2023

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0235 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 01-11-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 24-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 144; 143(3); 80P; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT ITA Nos.720, 721/Bang/2023 Assessment Years: 2014-15, 2017-18 Sri Gurukula Sahakara Sangha Niyamita, Sri Gurukula Sahakara Sangha Niyamita, B H Road, Tiptur – 572 202. PAN : AALAS 1936 R Vs.ITO, Ward – 1, Tiptur. APPELLANTRESPONDENT Assessee by:Shri.Prashanth G. S, CA Revenue by :Shri.Ganesh R Ghale, Advocate, Standing Counsel for Revenue. Date of hearing:02.11.2023 Date of Pronouncement:02.11.2023 O R D E R These appeals at the instance of the assessee are directed against CIT(A)’s order dated 28.07.2023 and 31.07.2023, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are 2014-15 and 2017-18. 2. Since these appeals pertain to the same assessee and there are common issues (deduction under section 80P of the Act) raised in these appeals, they were heard together and are being disposed off by this consolidated order. 3. At the very outset, I notice that for Assessment Year 2014-15, assessment has been completed on a best judgment basis under section 144 r.w.s. 147 of the Act and for Assessment Year 2017-18 under section 143(3) of the Act. For both the Assessment Years, the CIT(A)’s orders are ex-parte since assessee did not respond to the notices sent from the Office of the CIT(A). ITA Nos.720, 721/Bang/2023 Page 2 of 3 4. The learned AR submitted that the assessee had not received any notices from the office of the First Appellate Authority. Consequent to the same, the assessee could not represent the case before the CIT(A). The learned AR submitted that in the interest of justice and equity, the matter may be restored to the AO as a last chance. The learned Standing Counsel submitted that the assessee had not co-operated with the Revenue and the same has resulted in the best judgment assessment for Assessment Year 2014-15; and for both the Assessment Years 2014-15 and 2017-18, the assessee did not make any written submissions nor filed an adjournment application for the various hearing dates issued from the Office of the CIT(A). Therefore, it was submitted that the ITAT ought not interfere with the order of the CIT(A) for both the Assessment Years i.e., Assessment Years 2014-15 and 2017-18. 5. I have heard the rival submissions and perused the material on record. For Assessment Year 2014-15, three notices were sent from the Office of the CIT(A) to the assessee’s email ID. However, there was no response to the same. Consequently, the CIT(A) passed ex-parte order. Similarly, for Assessment Year 2017-18, three notices were sent to the assessee’s email ID. However, since there was no response to the notices issued, the CIT(A) passed ex-parte order dismissing the appeal of the assessee. 6. I strongly deprecate the action of the assessee in not responding to the notices issued from the Office of the AO and CIT(A). However, as a last chance, I am of the view that one more opportunity should be granted to the assessee. Therefore, in the interest of justice and equity, the issue raised in Assessment Years 2014-15 and 2017-18 are restored to the files of the AO. Assessee is directed to co-operative with the Revenue and shall not seek unnecessary adjournments. It is ordered accordingly. ITA Nos.720, 721/Bang/2023 Page 3 of 3 7. In the result, appeal filed by the assessee is allowed for statistical purposes. Pronounced in the open court on the date mentioned on the caption page. Sd/- Sd/- (LAXMI PRASAD SAHU) (GEORGE GEORGE K) Accountant Member Vice President Bangalore. Dated: 02.11.2023. /NS/* Copy to: 1.Appellants2.Respondent 3.DRP4.CIT 5.CIT(A)6.DR,ITAT, Bangalore. 7. Guard file By order Assistant Registrar, ITAT, Bangalore.